Auditory Comprehension is a skill which must be developed by second language learners if communicative competence is to be achieved. While most programs treat the rudimentary aspects of listening skills with rather mechanical drills, exercises to develop this skill in more advanced stages are usually not included. However, with the trend toward the development of communicative competence as a major aim of second language programs, the need for more sophisticated listening activities than have previously been used becomes obvious. Analysis of how listening comprehension takes place reveals that the learner/listener goes through an active cognitive process decoding messages. Exercises and activities can be designed to help learners grasp specific information from messages; other activities lead learners to a point where they are capable of understanding globally what they have heard. This paper stresses the practical elements that teachers can use to aid their students in developing aural comprehension. A series of exercises and activities is included which can be undertaken in classroom situations to develop both specific and global listening comprehension. (Author/AMH)